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Human Capital Disclosure Assessment

PKSHA Technology Inc.

3993TSE Prime · Listed · Checked 2026-10-26Information & Communication2025-09-30

Assessment Scores

Company coverage reference date: 2026-08-31

Overall Score

38.25 / 100
Scores by Assessment Area and Component
Disclosure Governance12.0 / 20
Human Intangible Assets18.75 / 40
Technical Knowledge3.75 / 10
Skills7.5 / 15
Motivation7.5 / 15
Human Capital Investment Flow7.5 / 40

Overall Disclosure Profile

PKSHA Technology Inc. is recruiting and developing algorithm and software engineers to develop AI services using machine learning and other methods. The filing explains mechanisms supporting employee growth through project-based learning, sharing of technical knowledge, leadership training, semiannual evaluations, and flexible work arrangements.

Work applying specialist expertise to products and services is presented specifically. However, the company states that substantial organizational and business changes make presenting reasonable human capital indicators difficult, leaving volumes of capabilities held, acquired, and used in practice hard to determine. Headcount and average salary changes also include acquisitions and mergers, so simple increases or decreases cannot be interpreted as outcomes of development or compensation.

Scores by Assessment Item

Scores assess disclosures in the Annual Securities Report. A score of zero does not mean that an initiative is not implemented or that employees lack capability.

Scores for each of the 16 assessment items
Disclosure Governance
G1Disclosure of Basic Quantitative Information2 / 5
G2Governance and Risk Management3.75 / 5
G3Human Capital Strategy and Basic Policy3.75 / 5
G4Clarity of Indicators, Targets, and Explanations2.5 / 5
Human Intangible Assets
Technical Knowledge
T1Technical Knowledge Base0.0 / 5
T2Acquisition and Accumulation of Technical Knowledge3.75 / 5
Skills
S1Alignment between Technical Knowledge and Practical Work3.75 / 5
S2Volume of Use and Application0.0 / 5
S3Continued Use and Expansion3.75 / 5
Motivation
M1Mechanisms Supporting Motivation3.75 / 5
M2Track Record of Operation3.75 / 5
M3Employee State and Change0.0 / 5
Human Capital Investment Flow
F1Logic from Investment to Outcomes5.0 / 10
F2Magnitude of Outcomes0.0 / 10
F3Calculation Basis and Use in Planning0.0 / 10
F4Verification of the Relationship2.5 / 10

Assessment History

2024-10-01 – 2025-09-30 · Latest recorded assessment

No earlier assessments are recorded. Comparability across periods has not been confirmed.

Sources & Assessment Scope

Current Company Information

Current name source · Listing status source

Filing Information

Assessment Scope & Disclaimer

This assessment is based solely on information disclosed in the company's Japanese-language Annual Securities Report filed through EDINET.

It does not assess the human capital initiatives a company actually implements or the company's human capital capabilities themselves.

Items for which no disclosure was identified in the Annual Securities Report receive no points, regardless of whether the company actually implements the relevant initiatives.

This English-language assessment is a translation of the original Japanese assessment and is provided for convenience. In the event of any discrepancy, the Japanese assessment prevails.